Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed comp...
Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate rem...
Customs exemption notifications operate prospectively unless they expressly provide retrospective effect; an amendment effective after the relevant Bills of Lading cannot govern those imports. For imported secondhand highly specialised digital multifunction print and copying machines, provisional release may be considered under applicable law, subject to appropriate conditions and compliance, without prejudice to adjudication on the merits.
Customs exemption notifications operate prospectively unless they expressly provide retrospective effect; an amendment effective after the relevant Bills of Lading cannot govern those imports. For imported secondhand highly specialised digital multifunction print and copying machines, provisional release may be considered under applicable law, subject to appropriate conditions and compliance, without prejudice to adjudication on the merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
